Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.

As the world's third-ranking economic power, Japan's style of management, such as the lifetime employment system, the seniority system, and an enterprise union, has been well studied. However, little else is known about the Japanese management control systems (MCSs) and management accounting systems, which are significantly different from other economic powers. This book sheds light on Japanese MCSs and the differences with those of the United States, illustrated with examples from Mitsubishi Electric, Kao, and more. This book aids not only researchers in management accounting, but also provides more useful insight for international investors and management accountants that can prove useful in business management.

Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development, discussion, and expansion of theories from psychology, sociology, and related disciplines. From the effects of organizational commitment, the impact of stressors on performance, and responses to narcissism to the effects of auditor familiarity and the examination of personality traits, chapters in Volume 26 compile innovative and new explorations into the behavioral aspects of accounting and auditing. Working on both the individual and organizational level, this collection is essential reading for accounting students and educators, providing a unique, interdisciplinary forum with valuable insights on practice for those working in the field to better understand accounting domains.

Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting. A solutions manual is available on request with the purchase of this book.

This volume describes a range of experiences of internal audit in higher education institutions from the UK, USA, Australia, New Zealand, South Africa and Germany. It presents approaches to best practice designed to enable readers to assess and develop their own audit procedures.

This book, first published in 1990, is a practical manual which presents guidance on how to carry out and evaluate an employee relations audit. This title also provides audits for five key areas of employee relations, including communication and consultation, equality of opportunity and disciplinary matters. This book should be of interest to lecturers, post-graduate students and practitioners of management, personnel, employee relations and industrial relations.

Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? Does it lead to greater efficiency and accountability?

This book is the first systematic exploration of `audit' as a principle of social organization and control. The author critically examines the reasons, means, and consequences of this audit explosion. He raises important questions about the efficacy of audit processes and suggests that the consequences of this must be carefully evaluated.

Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline. Containing a diverse range of authors from Australia, China, Germany, New Zealand, Singapore, South Africa, the United Kingdom and the United States of America, this theoretically sound and practical research has a cutting-edge, wide-reaching appeal. Showcasing chapters on performance measurement, management control, incentive compensation and budgeting, this edited collection appeals particularly to management accountants in practice, analysing topics such as the effects that narcissism, psychological pressure, honesty, fairness, service quality and corporate social responsibility have on both performance and the roles of management accountants. Advances in Management Accounting (AMA) publishes thought-provoking volumes that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The series seeks thoughtful, well -developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome.

The concept of opportunity cost, an integral part of classical economic theory, is more than two hundred years old. Yet it is still not fully understood today. This work focuses on opportunity cost as it affects decision making, managing, and business problem solving--where the acceptance of one alternative precludes the acceptance of others. H.G. Heymann and Robert Bloom clarify the issues associated with the opportunity cost principle, the measurement of opportunity costs, and its practical applications in the areas of finance and accounting. By providing numerous examples to demonstrate these specific issues, they make an important, complex economic concept simple to understand.

Heymann and Bloom begin their work with simple examples that relate to the opportunity cost principle and introduce the framework in which it has been defined. Following a discussion of basic concepts, applications in economic theory, finance, and accounting are reviewed and analyzed, and increasingly complex, multidimensional, and interdependent problem statements are considered in relation to practical management procedures. The book's interdisciplinary approach addresses a number of issues related to opportunity cost, including the environment in which theories, models, and concepts are developed; the multiple dimensions of problem situations faced by practicing managers; various interpretations of opportunity cost in economic theory; and the relevance of opportunity cost in computer-aided Decision Support Systems. Written in a way that even people with a minimum background in economics can understand, "Opportunity Cost in Finance and Accounting" will enhance the reader's appreciation of the many complex issues that relate to organizational management, financial decision making, valuation, and opportunity costs. It will be a valuable supplementary text for courses in business and public administration, as well as for developmental seminars for professionals in finance, investment, and accounting. It will also be a significant addition to public, academic, and business libraries.

First published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.

The book is designed to provide a conceptual framework for management accounting. The student as well as the practitioner in management accounting should be aware not only of the new multidisciplinary scope of the field but also of the conceptual foundations which justify this extended scope. Unlike most management accounting books which do not introduce or integrate all these foundations and are generally restricted to an exposition of cost accounting techniques, this book both asserts that the management accounting professional needs a grounding in various disciplines and justifies the adaptation of their techniques to managerial problem solving.

Five conceptual foundations envisioned for management accounting are presented: accounting foundations, decisional foundations, organizational foundations, behavioral foundations, and strategic foundations. A recurrent theme in each of these chapters is that a failure to grasp any of these conceptual foundations of management accounting may result in deficiencies in the management accounting system and inadequacies in the provision of the diverse services required by both the small and the complex organizations of today.

Advances in Accounting Education is a high-quality publication of both empirical and non-empirical research that investigates vital matters within teaching, learning, and curriculum development. By focusing on these topics, this series works to support the improvement of accounting programs at colleges and universities, as well as fostering innovative discussion and significant contributions to faculty development. This 25th volume features 13 peer-reviewed papers surrounding four themes: curriculum and pedagogical innovations, faculty reflections on teaching accounting during the COVID-19 pandemic, research on passing professional exams in accounting, and historical underpinnings and the choice of taxation as an area of specialization. Faculty with an interest in accounting education as well as accounting program administrators should find all four themes to be highly informative and interesting. Some practitioners and regulators in the accounting profession may also find useful policy-related nuggets in Volume 25.

Information Risk and Security explains the complex and diverse sources of risk for any organization and provides clear guidance and strategies to address these threats before they happen, and to investigate them, if and when they do. Edward Wilding focuses particularly on internal IT risk, workplace crime, and the preservation of evidence, because it is these areas that are generally so mismanaged. There is advice on: c preventing computer fraud, IP theft and systems sabotage c adopting control and security measures that do not hinder business operations but which effectively block criminal access and misuse c securing information - in both electronic and hard copy form c understanding and countering the techniques by which employees are subverted or entrapped into giving access to systems and processes c dealing with catastrophic risk c best-practice for monitoring and securing office and wireless networks c responding to attempted extortion and malicious information leaks c conducting covert operations and forensic investigations c securing evidence where computer misuse occurs and presenting this evidence in court and much more. The author's clear and informative style mixes numerous case studies with practical, down-to-earth and easily implemented advice to help everyone with responsibility for this threat to manage it effectively. This is an essential guide for risk and security managers, computer auditors, investigators, IT managers, line managers and non-technical experts; all those who need to understand the threat to workplace computers and information systems.

Although increasing attention has been paid to it, there are no signs that crime and corruption in organizations is decreasing, so if you're a manager or government policy maker, and your mandate is to reduce crime and corruption, where do you start? The international authors of this book fill a critical need to address such a prevalent and costly topic with a detailed analysis of the risks associated with crime and corruption in organizations. They examine the causes and consequences, and the choices we face in our efforts to eradicate these social maladies. They focus on the risks to individuals and organizations surrounding criminal and corrupt acts, with an emphasis on the psychological, behavioral and organizational factors supporting such behaviors. Finally, they explore the phenomenon of crime and corruption across a diverse array of organizational settings (ranging from public to private, for-profit to non-profit) and occupational categories (e.g., police officers, physicians, accountants, and academicians). The constant barrage of scandals publicized by the media demands 'front burner' attention dedicated to stemming this tide. Accordingly, this book turns to prominent researchers employing their talents to produce more ethical organizations. The result is the most up-to-date thinking on both classic (e.g., cognitive moral development) and novel (e.g., moral attentiveness) approaches to crime and corruption, as well as scientifically-grounded approaches to reducing illicit behavior in organizations.

As technology evolves, it can be difficult to maintain a competitive edge. The management of intangible resources like competence, relationships, brands, processes and systems becomes increasingly important in such a world. Intellectual Capital as a Management Tool reviews the evidence to demonstrate where the intellectual capital view of the firm has made major contributions. The book introduces an updated version of the Intellectual Capital Navigator as an operational tool to help managers maximise value generation from an organisations portfolio of diverse resources. This tool is the only tool that enables organisations to use the resource based view of the firm in an operational way. The book also discusses future developments of the Intellectual Capital Navigator, increasing its precision around the financial aspects of the organisation. The book has broad application across all types of organisations and in all operating environments and is vital reading for managers who want to understand and exploit the importance of managing intellectual capital.

Accounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. In essence, they involve manipulation of accounting data, description or disclosure in order to distort the true financial picture of the organization in question. This book provides an in-depth practical reference, designed for litigators, investigators, auditors, accountants and other professionals who need to understand and combat accounting irregularities and to uphold the integrity of financial statements. Regulators will find this book an essential source of ideas and references when considering reforms. Educators and students will see this book as an alternative, inspiring way of understanding accounting and how to stay alert for accounting irregularities. The first two chapters introduce the basics of accounting irregularities in the context of the financial reporting environments, and generally accepted accounting principles in the UK and Hong Kong. Perpetrators often seek ways to creating financial illusions in four common directions - selling more, costing less, owning more and owing less as discussed in Chapters 3 to 6. The seventh chapter considers various ways that perpetrators manipulate the classification and disclosure of financial statements. Chapter 8 explores three scenarios of accounting irregularities - tax evasion, theft and commercial dispute. The concluding chapter sets out the deterrents to accounting irregularities in two dimensions. At the micro-level, deterrents are implemented within the authority of the organization in question, whilst the macro-level deterrents refer to the external environment beyond the controls of any individual organization.

The UN-supported Principles for Responsible Investment initiative has led to around a third of the world's financial assets being managed with a commitment to invest in a way that considers environmental, social or governance (ESG) criteria. The responsible investment trend has increased dramatically since the global financial crisis, yet understanding of this field remains at an early stage. This handbook provides an atlas of current practice in the field of responsible investment. With a large global team of expert contributors, the book explores the impact of responsible investment on key financial actors ranging from mainstream asset managers to religious organizations. Offering students and researchers a comprehensive introduction to current scholarship and international structures in the expanding discipline of responsible investment, this handbook is vital reading across the fields of finance, economics and accounting.

As technology evolves, it can be difficult to maintain a competitive edge. The management of intangible resources like competence, relationships, brands, processes and systems becomes increasingly important in such a world. Intellectual Capital as a Management Tool reviews the evidence to demonstrate where the intellectual capital view of the firm has made major contributions. The book introduces an updated version of the Intellectual Capital Navigator as an operational tool to help managers maximise value generation from an organisations portfolio of diverse resources. This tool is the only tool that enables organisations to use the resource based view of the firm in an operational way. The book also discusses future developments of the Intellectual Capital Navigator, increasing its precision around the financial aspects of the organisation. The book has broad application across all types of organisations and in all operating environments and is vital reading for managers who want to understand and exploit the importance of managing intellectual capital.

Environment and sustainable development challenges are a matter of global concern. Trillions of dollars of mostly public money are invested every year in domestic and international policies and programs to address these challenges. The effectiveness of these policies and programs is critical to environmental sustainability. Performance audits that examine the effectiveness of governmental policies and programs heavily influence their implementation. Despite this, performance auditing in the environment field has received very little academic attention. This book takes a closer look at performance auditing of public sector environmental policies and programs. It examines trends in global environmental performance auditing; and how it is currently practiced drawing on a global survey and case studies from Canada, India and Australia. In doing so, it identifies issues and challenges faced by Supreme Audit Institutions in undertaking these performance audits. This book will be of interest to students, scholars and practitioners of sustainable development, environmental auditing and public sector auditing as well as to donor organisations engaged in these areas.

PRINCIPLES OF FINANCIAL AND MANAGERIAL ACCOUNTING USING EXCEL FOR SUCCESS, International Edition leads users to accounting mastery while increasing Excel proficiency. Built with the modern business world in mind, this adaptation of the introductory textbook, FINANCIAL AND MANAGERIAL ACCOUNTING, 11E, International Edition offers an innovative 4-step system for users to: (1) Read the accounting concept and illustration. (2) Follow the same concept using the Excel Success Example. (3) Practice using the "Try It" Tutorial online. (4) Apply knowledge by completing the Excel Success problem in the homework. This text reinforces key accounting concepts through 6 basic Excel formulas. Users build an Excel portfolio to demonstrate basic competencies in accounting and Excel. Each new copy of the book comes packaged with an access code that allows students to use the online Excel (R) Try It Tutorials. These tutorials guide users through the hands-on process of entering formulas and understanding how to Excel for accounting. Excel (R) Success Special Activities at the end of the chapter require students to manipulate spreadsheets and save the files to demonstrate Excel competency. Within the auto-graded online homework products (CengageNOW and Aplia), users are asked to document their Excel processes.

This book examines the transgressions of the credit rating agencies before, during and after the recent financial crisis. It proposes that by restricting the agencies' ability to offer ancillary services there stands the opportunity to limit, in an achievable and practical manner, the potentially negative effect that the Big Three rating agencies - Standard & Poor's, Moody's and Fitch - may have upon the financial sector and society moreover. The book contains an extensive and in-depth discussion about how the agencies ascended to their current position, why they were able to do so and ultimately their behaviour once their position was cemented. This work offers a new framework for the reader to follow, suggesting that investors, issuers and the state have a 'desired' version of the agencies in their thinking and operate upon that basis when, in fact, those imagined agencies do not exist, as demonstrated by the 'actual' conduct of the agencies. The book primarily aims to uncover this divergence and reveal the 'real' credit rating agencies, and then on that basis propose a real and potentially achievable reform to limit the negative effects that result from poor performance in this Industry. It addresses the topics with regard to financial regulation and the financial crisis, and will be of interest to legal scholars interested in the intersection between business and he law as well as researchers, academics, policymakers, industry and professional associations and students in the fields of corporate law, banking and finance law, financial regulation, corporate governance and corporate finance.

This monograph is concerned with individual, though related, aspects and economic implications of historic cost (HC) accounting indices. The conceptual basis of the model that is advocated as a yardstick for assessing such implications, including potential corporate financial policy consequences, namely, a multiperiod cash flow-market value (CF-MV) model, is elaborated and evaluated at some length.

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca' Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

The practice of social and ethical accounting is emerging as a key tool for companies in the 1990s in response to calls for greater transparency and accountability to different stakeholders, and as a means for managing companies in increasingly complex situations where social and environmental issues are significant in securing business success. This is the first book to address the practice of social and ethical accounting, auditing and reporting, and its implications for the development of corporate social, ethical and environmental responsibility. It includes ten case studies, as well as an historical overview of the development of social and ethical accounting and reporting. The editors introduce a methodological framework that allows emerging practice worldwide to be analysed, understood and improved; and the case studies are written by the practitioners, giving insight into the experiences described. This innovative book, written by internationally acknowledged leaders in the field, will be of enormous value to business managers, particularly those with responsibility for corporate affairs, human resources, environmental management, financial management, or planning. It will also be a useful text for business students.

The deployment of digital technologies by enterprises affects not just their functioning in economic terms, but also mobilizes broader social, institutional and organizational effects. This book explores these issues, and looks at the way in which management accounting systems structures, thinking, and practices are being altered as a result.